| Section 206.1 | Section | Income tax act of 1967; short title. |
| Section 206.2 | Section | Income tax act; rules of construction; internal revenue code, applicability. |
| Section 206.4 | Section | “Board” and “business income” defined. |
| Section 206.6 | Section | “Commercial domicile,”“commissioner,”“compensation,” and “corporation” defined. |
| Section 206.8 | Section | “Department,”“employee,” and “employer” defined. |
| Section 206.10 | Section | “Fiduciary” defined. |
| Section 206.12 | Section | Definitions. |
| Section 206.14 | Section | Nonbusiness income, nonresident and nonresident estate or trust; definitions. |
| Section 206.16 | Section | Person; definition. |
| Section 206.18 | Section | Resident and domicile; definitions. |
| Section 206.20 | Section | Sales and state; definitions. |
| Section 206.22 | Section | “Tax” and “taxable value” defined. |
| Section 206.24 | Section | Tax year or taxable year; definition. |
| Section 206.26 | Section | “Taxpayer” defined. |
| Section 206.28 | Section | Taxable income or net income; definition. |
| Section 206.30 | Section | "Taxable income" defined; personal exemption; single additional exemption; certain deduction not considered allowable federal exemption for purposes of subsection (2); allowable exemption or deduction for nonresident or part-year resident; subtraction of prizes under MCL 432.1 to 432.47 from adjusted gross income prohibited; adjusted personal exemption; "retirement or pension benefits" defined. |
| Section 206.36 | Section | “Taxable income” of resident estate or trust defined. |
| Section 206.51 | Section | Tax rate on taxable income of person other than a corporation; percentages of revenues deposited in state school aid fund; imposition of annualized rates; computation of taxable income of nonresident; resident beneficiary of trust; tax credit; including items of income and deductions from trust in taxable income; intent of section; appropriation for implementation of requirements; “person other than a corporation” and “taxable income” defined. |
| Section 206.91 | Section | Common trust funds and participants; taxable status. |
| Section 206.102 | Section | Income producing activities solely in Michigan. |
| Section 206.103 | Section | Taxable income partly attributable to Michigan. |
| Section 206.105 | Section | Allocation and apportionment of business income taxable in another state. |
| Section 206.110 | Section | Taxable income of individuals, estates, or trusts; allocation; rents and royalties. |
| Section 206.111 | Section | Rents and royalties; allocation. |
| Section 206.112 | Section | Capital gains and losses. |
| Section 206.113 | Section | Interest and dividends; allocation. |
| Section 206.114 | Section | Patent and copyright royalties; allocation. |
| Section 206.115 | Section | Apportionment of business income; exception; computation. |
| Section 206.116 | Section | Property factor; determination. |
| Section 206.117 | Section | Property; value, rental rate. |
| Section 206.118 | Section | Property; average value. |
| Section 206.119 | Section | Payroll factor; determination. |
| Section 206.120 | Section | Compensation paid in state of Michigan. |
| Section 206.121 | Section | Sales factor; determination. |
| Section 206.122 | Section | Sales of tangible personalty within Michigan. |
| Section 206.123 | Section | Sales other than sales of tangible personalty within state. |
| Section 206.131 | Section | Transportation services; sections applicable. |
| Section 206.132 | Section | Transportation other than of oil or gas by pipeline; revenue mile; taxable income. |
| Section 206.133 | Section | Transportation of oil by pipeline; taxable income. |
| Section 206.134 | Section | Transportation of gas by pipeline; taxable income. |
| Section 206.191 | Section | Sales not exceeding $100,000; taxable income. |
| Section 206.195 | Section | Alternative methods of allocation and apportionment; approval. |
| Section 206.201 | Section | Exemption of persons exempt from federal income tax; exceptions. |
| Section 206.251 | Section | Credit for taxes withheld; election to treat as total tax. |
| Section 206.255 | Section | Credit for tax imposed by another state, District of Columbia, or Canadian province; allowance of Canadian provincial credit; maximum credit. |
| Section 206.256 | Section | Tax exemption in other states by nonresidents; reciprocal agreement. |
| Section 206.257 | Section | Credit for city income taxes. |
| Section 206.271 | Section | Recomputation of taxable income by excluding proportional gain or loss on disposition of property. |
| Section 206.301 | Section | Estimated tax; installment payments; due dates; amount; credit; payment of estimated annual tax instead of quarterly payments; filing and payment by farmer, fisherman, or seafarer; information submitted by bank or financial institution; computations; “taxable trust” defined. |
| Section 206.311 | Section | Tax return; form; content; verification; transmittal; remittance; extension, computation, and remittance of estimated tax due; interest; penalties; tentative return; payment of estimated tax; joint return; effect of filing copy of federal extension; automatic extension based on service in combat zone. |
| Section 206.315 | Section | Tax return of person, other than corporation, whose adjusted gross income exceeds personal exemptions; due date; contents; composite income tax return. |
| Section 206.325 | Section | Furnishing copy of federal tax return and supporting schedules; filing amended return showing final alteration, modification, recomputation, or determination of deficiency; assessment of increased tax resulting from federal audit; payment of additional tax; credit or refund of overpayment. |
| Section 206.331 | Section | Filing or submitting information as to income paid to others; filing copies or alternate forms of federal tax return. |
| Section 206.351 | Section | Deducting and withholding tax on compensation; computation of amount; withholding tables; disposition of taxes withheld; employer as trustee; liability; nonresident employees; providing department with copy of certain exemption certificates; exemption certificate; statement; definitions. |
| Section 206.355 | Section | Employer, entity, or licensee subject to administration, collection, and enforcement provisions; filing; definitions. |
| Section 206.361 | Section | Withholding by governmental units and officers. |
| Section 206.365 | Section | Furnishing statement of compensation paid and taxes withheld; filing statement and annual reconciliation return; return or report; furnishing withholding information to employer, entity, or licensee; definitions. |
| Section 206.408 | Section | Records. |
| Section 206.451 | Section | Certificate of dissolution or withdrawal until taxes paid; payment of taxes as condition to closing of estate. |
| Section 206.455 | Section | Records; adequacy, period, examination, penalties for failure to keep. |
| Section 206.471 | Section | Administration of tax by department; forms; rules; printing summary of state expenditures and revenues in instruction booklet; space on tax return for school district; information to be provided in instruction booklet about purchase of annual state park motor vehicle permit; listing of credit and deduction; posting of list on website. |
| Section 206.475 | Section | Tax imposed additional to other taxes; disposition of proceeds; allocation and distribution; contribution designation program; appropriation; children's trust fund. |
| Section 206.498 | Section | Declaration of necessity. |
| Section 206.499 | Section | Effective date; exceptions. |